Chapter 52 of the GST framework covers Cotton, and HSN Code 52052620 specifically identifies Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding.... Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 52 – Cotton
Below are related HSN codes from Chapter 52 – Cotton for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Cotton... | 52010011 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010012 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010013 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010014 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010015 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010019 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010020 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010021 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010022 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010023 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 52052620
The taxation of Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... under HSN Code 52052620 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use kg. for Cotton goods under Chapter 52.
Who Should Use HSN Code 52052620?
Any business engaged in supplying Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... must apply HSN 52052620 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding...? Secure GST registration to handle taxes on HSN 52052620 classified goods. Businesses with international operations in Cotton need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 52052620 accurately for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... avoids compliance issues and facilitates credit claims. Monitor changes to 2.50%, 2.50%, and 5.00% rates for Chapter 52 – Cotton to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... under HSN 52052620 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Yes, online marketplaces and e-commerce operators selling Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... must mention HSN Code 52052620 on invoices. This Cotton classification applies to all sales channels under Chapter 52.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... under HSN 52052620.
GST rates for Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale - Single Yarn Of Combed Fibres : Measuring Less Than 125 Decitex But Not Less Than 106.38 Decitex (Exceeding 80 Metric Number But Not Exceeding... and other Cotton products under Chapter 52 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.
